WebThe Court of Appeals also held that the doctrine of intergovernmental tax immunity did not render the State's discriminatory tax scheme unconstitutional, since the discrimination was justified under a rational basis test: the State's interest in attracting and retaining qualified employees was a legitimate objective which was rationally ... Webintergovernmental tax immunity developments and projected against the probable economic and political effects. 1. 4 Wheat. 316 (U.S. 1819). 2. 347 U. S. 110 (1954). ...
Intergovernmental Tax Immunity: New Life - University of …
Web3. Michigan's tax scheme violates principles of intergovernmental tax immunity by favoring retired state and local government employees over retired federal employees. Pp. 814-817. (a) The State's contention that appellant is not entitled to claim the protection of the immunity doctrine is without merit. WebThe doctrine of intergovernmental immunity is frequently invoked in taxation cases. In Davis v. Michigan Department of Treasury , 489 U.S. 803 (1989), the U.S. Supreme … dually svg
Inter-Governmental Immunities from Taxation - Marquette …
WebWhether the doctrine of intergovernmental tax immunity, as codified by 4 U.S.C. § 111, prohibits the State of West Virginia from exempting from state taxation the retirement benefits of retired state law enforcement officers without providing the same exemption for retired employees of the U.S. Marshals Service. ii TABLE OF CONTENTS Page Webto increasingly strong dissenting opinions,13 the doctrine seems finally to be giving way to financial needs of the governments and to a more penetrating analysis of the legal conceptions which underlie intergovernmental tax immunity. President Roosevelt in his message of April 25, 1938, recom- Webto increasingly strong dissenting opinions,13 the doctrine seems finally to be giving way to financial needs of the governments and to a more penetrating analysis of the legal … dually truck for sale in charleston sc